IDT MCQ — A "facsimile copy" of a document is submitted as evidence during a GST proceeding. How is this treat

**A "facsimile copy" of a document is submitted as evidence during a GST proceeding. How is this treated under the Act?** A) It is rejected as inadmissible secondary evidence. B) It is deemed to be a valid document and admissible without producing the original. C) It is admissible only if the original is proven to be destroyed. D) It is admissible only for internal departmental reference, not in court. ✅ **Answer: (B) It is deemed to be a valid document and admissible without producing the original.** **A facsimile copy is admissible without producing the original.** The CGST evidence provisions expressly deem a facsimile (fax) copy of a document to be a valid document and **admissible in evidence without producing the original**, subject to the ordinary safeguards. Hence it is neither rejected as inadmissible secondary evidence nor limited to internal departmental use, and there is no precondition that the original be shown to have been destroyed. It is **treated as a valid, admissible document in its own right**. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._